Deductions of Chapter VI A (Part B) - OVERVIEW - Available to Individuals / HUF in respect of certain payments

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..... National Savings Scheme or payment to a deferred annuity plan : Maximum deduction allowed is ₹ 20,000 and ₹ 1,50,000 taken 80C, 80CCA and 80CCB and 80CCC together [No deduction shall be allowed to any amount deposited on after 1st April 1992] Individual and HUF 80CCB Deduction in respect of investment made under Equity Linked Savings Scheme : Maximum deduction allowed is ₹ 10,00 .....

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..... under this section not allowed after 1st April,2018] Resident Individual 80D Medical Insurance Premium [Upto Specified limit] Individuals and HUFs 80DD Maintenance including medical treatment of a handicapped dependent who is a person with disability [Upto Specified limit] Resident Individuals or resident HUFs 80DDB Medical treatment expenses [Upto Specified limit] Resident Individuals or residen .....

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..... d limit] Individuals 80GGA Certain donations for scientific research or rural development All assessees not having any income chargeable u/h PGBP 80GGB Contribution to political parties Specified assessees 80QQB Royalty income of authors Resident Individuals 80RRB Royalty on Patents Resident Individuals 80TTA Interest on deposits in Saving account Individual / HUF 80TTB Deduction in respect of int .....

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